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欧盟增值税硕士后课程（英语）

EFS is the only institute offering a post-master’s programme in EU VAT taught in English. This interactive programme focuses on the latest developments in EU VAT and offers excellent opportunities for international networking, ensuring that you stay fully up to date with the key aspects of EU VAT. The programme begins with three days of on-campus sessions from 10 to 12 March 2027, followed by an online component running from 16 March to 20 April 2027, with two online sessions per week.

主要优势

  • 深入教育
  • 国际业务重点
  • 连接理论与实践
  • 互动和混合计划
  • 国际网络

该课程向您介绍欧盟增值税立法的原则，让您详细了解欧盟的一般增值税问题，并就相关的战略和业务问题进行深入培训。

The programme starts on campus in Rotterdam from 10–12 March 2026, followed by a series of online sessions running from 16 March to 20 April 2027. The programme concludes on Friday, 8 October 2027, with an on-campus panel and back to practice session, after which participants are invited to a closing dinner, including the awarding of certificates.

所有课程主题均从欧盟增值税指令的角度进行讨论。还将详细讨论欧盟法院涉及一般原则的案例。

成功完成硕士后课程需要撰写论文并通过答辩。EFS 课程由知名教授和特邀讲师讲授，他们在各自专业领域的经验、专业知识和声誉保证了高水准的教学。

欧盟增值税专业 PM 的学员可以在多个领域工作，包括跨国公司、国际增值税咨询、法律实务或学术界或司法部门，以及税务或海关当局。

该课程专为那些在增值税和间接税领域具有至少两年专业和相关经验，并希望增加欧盟增值税知识的专业人士设计。欢迎税务咨询实践、商界、学术界、司法界、其他法律专业、部委或税务机关的间接税专业人士参加硕士后课程。

DAY 1: Wednesday 10 March 2027 (on campus)

12.30 - 13.00 导言
13.00 - 16.00 Taxable persons and taxable supply
16.30 - 19.30 包括凭证在内的应税金额

DAY 2: Thursday 11 March 2027 (on campus)

13.00 - 16.00 豁免
16.30 - 19.30 扣除（第 1 次会议）

DAY 3: Friday 12 March 2027 (on campus)

09.00 - 12.00 国际贸易 - 货物
13.00 - 16.00 国际贸易 - 服务
16.00 - 16.30 总结

DAY 4: Tuesday 16 March 2027 (online)

16.00 - 19.00 案例研究

DAY 5: Thursday 18 March 2027 (online)

16.00 - 19.00 扣减（第 2 节）

DAY 6: Tuesday 23 March 2027 (online)

16.00 - 19.00 供应链和增值税（第 1 次会议）

DAY 7: Thursday 25 March 2027 (online)

16.00 - 19.00 供应链和增值税（第二次会议）

DAY 8: Tuesday 30 March 2027 (online)

16.00 - 19.00 企业重组和增值税（第 1 次会议）

DAY 9: Thursday 1 April 2027  (online)

16.00 - 19.00 企业重组和增值税（第二部分）

DAY 10: Tuesday 6 April 2027 (online)

16.00 - 19.00 数字环境中的增值税（第 1 次会议）

DAY 11: Thursday 8 April 2027 (online)

16.00 - 19.00 数字环境中的增值税（第 2 次会议）

DAY 12: Monday 12 April 2027 (online)

16.00 - 19.00 间接税保证

DAY 13: Thursday 15 April 2027 (online)

16.00 - 17.30 欧盟原则和纳税人权利
17.45 - 19.00 增值税领域的行政合作

DAY 14: Tuesday 20 April 2027 (online)

16.00 - 19.00 Panel session how the VAT world works: understanding the interaction between the judiciary, legislation, politics and practice

30 September – 7 October 2027 (online)
Verbal defence paper

DAY 15: Friday 8 October 2027 (on campus)

12.30 - 14.45 小组会议：欧盟的增值税和企业家战略
15.00 - 17.00 回到练习课

Prof. JEROEN BIJL

增值税咨询公司合伙人、
海牙上诉法院副法官、
尼恩罗德岛商业大学间接税项目协调员兼教授
包括凭证在内的应税金额

Milja Bormann-Bakker

Partner Indirect Tax (VAT) at BDO
‘Case study’ and ‘Back to practice session’

PIETER BOUWHUIS

荷兰财政部增值税处处长、
莱顿大学讲师
纳税人

GERBEN MARKINK

Partner at Svalner Atlas
‘Back to practice session’

伊洛娜-范登艾因德

Senior Manager at EY, PhD student at the Erasmus University Rotterdam
‘Supply chain and VAT’

LI SHAO WU

Tax Adviser Indirect Tax at Loyens & Loeff

‘Business restructuring and VAT’

menno griffioen

Chair Expert Group Transfer Tax,
Tax Policy Advisor at the Dutch Tax Authorities,
Lecturer at Nyenrode Business University
‘Indirect tax assurance’

约翰-格鲁森

VAT 伊拉斯谟法律/经济学院讲师、
鹿特丹伊拉斯谟大学博士生、
欧盟增值税高级研讨会协调员、
德勤税务研究中心
国际贸易 - 货物

博士巴特-海恩博士

合伙人 Loyens & Loeff、
尼恩德商业大学讲师
包括凭证在内的应税金额

Prof. Dr. Lisette van der hel - Van Dijk

Nyenrode 商业大学教授、
荷兰税务局战略顾问
间接税保证

José Manuel Macarro Osuna

Associate Professor Tax Law
Prof. Titular Derecho Tributario
Universidad Pablo de Olavide de Sevilla
‘Deduction (session 1 and 2)’

EM.Prof. Dr. HAN KOGELS

伊拉斯谟法学院
小组会议：欧盟的增值税和企业家战略

ANNE JANSSEN

Ph.D. researcher
Lecturer at Erasmus University Rotterdam
Manager Indirect Tax at BDO Knowledge Center
Administrative cooperation in the field of VAT

PROF. DR. TINA ERHKE-RABEL

格拉茨大学财政与税法教授

‘EU principles and taxpayer rights’

埃尔万-洛奎特

BDO 税务与咨询合伙人 - 卢森堡、
卢森堡大学讲师
豁免

Prof. Dr. Madeleine Merkx

Partner BDO,
Professor Erasmus School of Law,
Board member and Programme Director EFS
‘Case study’, ‘VAT in a digital environment’  and ‘Panel Session’

博士Marta papis-almansa

阿利坎特大学助理教授、
哥本哈根大学客座研究员

演绎法（第 1 和第 2 节

特鲁迪-佩里

Loyens & Loeff 增值税专家、
欧洲财政联合会间接税委员会副主席
企业重组与增值税

博士Martin Schippers

伊拉斯谟法学院助理教授、
EY 高级经理，EFS 项目协调员
供应链与增值税

奥斯卡-中小型企业

德勤国际金融服务间接税、
蒂尔堡大学讲师
数字环境中的增值税

卡洛琳-斯皮斯

维也纳大学（WU）教授、
欧盟委员会增值税专家组成员、
德勤高级税务经理
国际贸易 - 服务

Prof. Dr. Maarten de Wilde

Professor Erasmus School of Law,
EFS Programme Director
‘Panel Session’

Prof. Dr. Walter de wit

Appeal Court of The Hague,
Professor Erasmus School of Law,
EFS Programme Director/Board member
‘Supply chain and VAT’

RUBEN DIRKS

Policy Adviser at the Ministry of Finance,
Author for Wolters Kluwer

‘Panel Session’

PROF. DAVID HUMMEL

Professor of Tax Law and Public Law,
Friedrich-Alexander-Universität Erlangen-Nürnberg (FAU)

‘Panel Session’

Dr. Madeleine Merkx 教授

计划主任/
EFS 董事会成员
Madeleine Merkx 是伊拉斯谟法学院间接税教授和 EFS 董事会成员。她是 BDO 荷兰税务研究中心的合伙人。她还是 MBB（学术期刊）、NLFiscaal kennisbank（数据库）和 FED（判例法期刊）的编辑，并定期为 WFR、BNB、Btw-bulletin（所有税法期刊）和 Taxvisions（税务视频平台）撰稿。

TED BRAAKMAN

Programme Coordinator
Ted Braakman is a former indirect tax advisor and university lecturer at Erasmus University Rotterdam. He has extensive experience in VAT and indirect taxation, having worked as an indirect tax advisor and partner at EY, as well as an independent tax advisor. From 2002 to 2019, Ted was a University Lecturer in VAT at Erasmus School of Law, where he taught VAT in the Master Indirect Taxation. In addition, he has extensive practical experience advising on indirect taxation, combining his academic expertise with a practical approach to complex VAT matters.

ANNE JANSSEN (is currently on leave — contact: Ted Braakman)

Programme Coordinator
Anne Janssen is a PhD researcher and a lecturer at Erasmus University Rotterdam. She conducts PhD research on the trust and distrust dynamic between the Member States’ tax administrations when interacting within the context of the VAT One-Stop-Shop System. As a lecturer, Anne teaches courses in VAT and customs in the Master Indirect Taxation. In addition, she works as Manager Indirect Tax at the BDO Knowledge Centre, where she combines academic teaching with extensive practical experience in indirect taxation.

DATES
From Wednesday 10 March (12.30 hrs) to Tuesday 20 April (17.15 hrs) 2027, with online verbal defences taking place between 30 September and 7 October 2027, and a final on-campus session on Friday 8 October 2027.

TIMES
The programme consists of a combination of on-campus and online sessions. The on-campus sessions on 10–12 March 2027 and 8 October 2027 are scheduled during the day and afternoon. Most online sessions take place in the late afternoon and evening, generally between 16.00 and 19.00 hrs. Session lengths vary between approximately one and three hours, depending on the topic and teaching format.

授课地点
课程将通过鹿特丹伊拉斯姆斯大学的校内课程和在线课程相结合的方式进行。

Erasmus University Rotterdam,
Campus Woudestein
Burgemeester Oudlaan 50
3000 DR Rotterdam

FEES
€ 6.550 (including course materials, lunches and dinners).
Please note that we or you may be required to pay VAT in your country of origin. This will be charged/due on top of the price listed above. EFS applies an exemption for VAT in as far the program is subject to Dutch VAT.

语言
该课程以英语授课。

工作量
除了参加课程（两节课除外），您还需要留出时间进行适当的准备（平均而言，每天的课程需要一个上午的时间），以及撰写论文和准备论文答辩。

小组人数
每组最多 25 人，因此可以保证最佳和积极的参与效果。

入学要求
鉴于该课程的高标准，要求学员具备一定的学术知识水平和至少两年的相关工作经验。

免责声明
EFS 保留更改本传单中提及的政策、计划、费用和其他项目的权利。

认证/继续职业发展
如果您是荷兰税务顾问协会 (NOB) 或荷兰税务顾问组织 (RB) 的成员，则该课程已获得认证，因此您有资格获得继续职业发展（"永久教育"）积分。我们认为，完成硕士后课程可获得 60 个小时的职业发展点数（每个模块 30 个小时）。您可以在 EFS 网站和您所在专业组织的网站上找到更多相关信息。

CERTIFICATE
You will be awarded a certificate after successfully defending your paper. This will be awarded at the ceremony held to mark the end of the programme in October 2027.

CONTACT
For more information, please contact:
Ted Braakman
EFS PM EU VAT Programme Coordinator
drs.ted.braakman@gmail.com
www.erasmusfiscalstudies.nl

Please use this application form to apply for the Post-Master EU VAT 2027.

您可以点击可填写表格字段，以数字方式填写表格。填写完毕后，请将申请表邮寄至指定地址，或发送电子邮件至pmeuvat@erasmusfiscalstudies.nl。

更多信息

马德琳-梅克斯博士教授
计划主任


Ted Braakman
计划协调员

drs.ted.braakman@gmail.com

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