Madeleine Merkx, Professor of Indirect Taxes, and Martijn Schippers, Associate Professor of Customs Law, both affiliated to Erasmus School of Law, have made an important contribution to the tax profession as editors of the new book Formele aspecten van het douanerecht en de indirecte belastingen. This book offers a comprehensive discussion of an often underexposed topic in customs law and indirect taxes. The work provides a source of knowledge for students and professionals wishing to delve into the formal rules of this dynamic field.
Customs law and indirect taxes constitute complex areas of law in which formal aspects such as declaration procedures, duty of administration and objection and appeal procedures play a crucial role. “Understanding these formal aspects is essential for operating effectively within the legal and tax frameworks”, Merkx and Schippers stress. “In practice and especially in our Indirect Taxation master's programme, we missed a book focused on the formal aspects of customs law and indirect taxes. We then took up the challenge of writing a book on this with some other authors.”
The book provides not only a theoretical basis, but also practical insights that help to better understand and apply rights and obligations. With examples from case law and practice, the theory is made vivid and applicable.
Current developments in the picture
The publication responds to current developments in formal tax law, which the authors say is constantly evolving. "New rules and case law require an up-to-date approach to customs law and indirect taxes. It is therefore very important to stay up-to-date to avoid mistakes and make the most of legal opportunities."
The book targets a broad audience. "It will therefore be used in the master's course Formal Aspects of Indirect Taxes", Merkx and Schippers said. The book not only provides a solid foundation for students of Tax Law or Tax Economics, "it is indispensable for professionals in advisory practice, in customs and tax authorities, the judiciary and in business", the authors say.
A unique addition to the field
While other books tend to focus on substantive tax rules, this book focuses on formal obligations and procedures. It not only discusses national rules but also places them in a European and international perspective. The researchers: "The influence of, for example, the European Convention on Human Rights (ECHR) and the Charter of Fundamental Rights of the European Union is discussed in detail, as is the role of the Court of Justice of the European Union."
The versatility of this book makes it suitable for both students and experienced professionals. The practical examples and comprehensive legal analyses allow readers to apply the content directly in their work or studies. The book thus provides not only knowledge but also practical tools for everyday practice.
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