prof.mr.dr. MMWD (Madeleine) Merkx

Erasmus School of Law

Full professor | Tax Law

Email: merkx@law.eur.nl

Work

Madeleine Merkx (2025) - Internetveiling voor consumenten; btw-prestatie bij nietverzilvering winnend bod - NLFiscaal, 10 (10), 8-10 - [link]
Madeleine Merkx (2025) - Besluit BTW-onderwijsvrijstelling BTW geactualiseerd - [link]
Madeleine Merkx & John Gruson (2025) - EU Member States Agree on ViDA: A Major Step for the EU VAT System and a Digital Leap for Businesses - EC Tax Review, 34 (1), 8-21 - [link]
Madeleine Merkx (2025) - Territoriale begrenzing fiscale eenheid niet in strijd met unierechtelijke vrijheid van vestiging en/of dienstenverkeer - BNB : beslissingen in belastingzaken, Nederlandse belastingrechtspraak, 2025 (5) - [link]
Madeleine Merkx (2025) - Dranken Van Eetvelde. Joint and several liability for VAT payment - Highlights & Insights on European Taxation, 2025 (1) - [link]
Madeleine Merkx (2025) - Interest Payments in Case of Amounts Levied in Breach of Union Law:: An Analysis Based on Three Recent CJEU Judgments in the Field of VAT - Intertax, 53 (2), 193-204 - [link]
Madeleine Merkx (2025) - Holding in de btw - [link]
Madeleine Merkx (2025) - Grensoverschrijdende btw: goederen of diensten verkopen in het buitenland - [link]
Madeleine Merkx (2025) - Territoriale begrenzing fiscale eenheid-BTW is geoorloofd - [link]
Madeleine Merkx (2025) - Mag een klein belastingverlies van btw een volledige btw-correctie blokkeren? - NLFiscaal, 10 (1), 19-21 - [link]

View all publications

Madeleine Merkx (13 December 2024) - Italië eist honderden miljoenen euro’s aan btw van Meta, maar het techbedrijf wil van niets weten
Madeleine Merkx (12 September 2024) - Meer dan een heffing: Btw als sleutel tot digitalisering, internationalisering en een duurzame samenleving
Madeleine Merkx (8 November 2019) - Pakketjes Bol.com en Amazon mogelijk duurder door nieuwe regels

View all media

Madeleine Merkx (2025) - Place of supply in EU VAT: Rome wasn’t built in a day or a Babylonian confusion of tongues? (Speaker)
Activity: Invited talk › Academic
Madeleine Merkx (2025) - The changing role of VAT/GST in the digital environment - the EU perspective (Speaker)
Activity: Invited talk › Academic
Madeleine Merkx, Rakesh Ghirah, John Gruson & Milja Bormann-Bakker (2024) - VAT in the digital age (Speaker)
Activity: Invited talk › Academic
Madeleine Merkx (2024) - Panellid btw-jamsessie (Speaker)
Activity: Invited talk › Professional
Madeleine Merkx (2024) - Chair of the sessions on SMEs and director's fees (Speaker)
Activity: Invited talk › Academic
Madeleine Merkx (2024) - VAT, intragroup transactions and transfer pricing adjustments (Speaker)
Activity: Invited talk › Academic
Madeleine Merkx (2024) - VAT and customs (Speaker)
Activity: Oral presentation › Professional
Madeleine Merkx (2024) - Data collection under the VAT Directive and DAC 7 interactions and overlaps (Speaker)
Activity: Invited talk › Academic
Madeleine Merkx (2024) - VAT and customs duties collection obligation for digital platforms (Speaker)
Activity: Invited talk › Academic
Madeleine Merkx (2024) - Plaats van dienst en vaste inrichting (Speaker)
Activity: Oral presentation › Professional
Madeleine Merkx (2024) - Jurisprudentie Hof van Justitie en plannen Europese Commissie (Speaker)
Activity: Invited talk › Professional
Madeleine Merkx & Bart Heijnen (2024) - Btw-actualiteiten (Speaker)
Activity: Invited talk › Professional
Madeleine Merkx & Marie Lamensch (2024) - The Court of Justice and VAT: recent judgements, opinions and pending cases (Speaker)
Activity: Invited talk › Academic
Madeleine Merkx (2024) - Single VAT registration – scope of changes and assessment – academic approach (Speaker)
Activity: Invited talk › Academic
Madeleine Merkx & Marie Lamensch (2024) - Recent VAT case law (Speaker)
Activity: Invited talk › Academic
Madeleine Merkx & Maxime Leenders (2024) - Indirect taxation: VAT (Speaker)
Activity: Oral presentation › Professional
Josje de Vogel, Alberto Quintavalla, Martien Schaub, Cees Zweistra, Enrique Santamaria Echeverria, Julia Krämer, Clara Boggini, Klaus Heine, Madeleine Merkx, Sascha van Schendel & Vladimir Belev (2024) - Law & Digitalisation research seminar (Participant)
Activity: Organising and contributing to an event › Academic
Madeleine Merkx (2024) - Plaats van dienst en afnemer van de prestatie (Speaker)
Activity: Oral presentation › Professional
Madeleine Merkx (2024) - Fiscale eenheid met en zonder grenzen (Speaker)
Activity: Invited talk › Professional